She is operating an informal home childcare business. A permit or licence is not a requirement.
You are correct about the not issuing a tax receipt being wrong. Was that an agreement upfront in order to secure a lower childcare fee? If so, you understood you were to benefit from her fraudulent business practices. You can still contact her and state you intend to claim the amount and ask for a receipt. You could do this by email to have documentation of your request and her response. You can still claim the amount you paid in childcare even without a receipt, by entering her full name and address and amount paid. It may flag both you and her for further clarification if she opts not to to claim her income.

































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